Financial figures for 2012-13, for the 20 clubs in the Premier League during 2012-13. All details from the published annual reports at Companies House. Net debt is as stated in the accounts; debts minus cash held at the bank. The separate categories of turnover are rounded down or up, so added together do not always tally with the total turnover figure.

The state it's in: With their pricey seating at 60,000 capacity Emirates Stadium, commercial income up, and £38m still being made from property development, Arsenal's income was a massive £283m. Still Arsenal argue they struggle to compete against Manchester United, Chelsea and Manchester City, with a wage bill at a sensible 54% of turnover and a profit made every year. Owned by the mostly absentee American Stan Kroenke, Arsenal abide by the "self-sustaining model", meaning shareholders made millions selling up, but are not expected to put any of their gains into the club.

The state it's in: Punishing loss for a 13th-place finish, and for the club's owner Randy Lerner, whose venture into English football ownership has been expensive. Lerner's holding company increased its lending by £42m to £179m, on top of millions already invested in shares since he bought the club in 2006. In December Lerner waived repayment of £90m in loans. The accounts state a commitment to reducing player costs overall while giving manager Paul Lambert £19m to spend on players last summer, but for Lerner the early feelgood seasons and sixth place finishes must feel like a honeymoon long ago.

CHELSEA

Accounts (of the holding company, Fordstam) for the year to 30 June 2013

Ownership: Wholly owned by Roman Abramovich, registered at Companies House as a Russian resident.

The state it's in: Still the "trophy asset" of the Russian oligarch Roman Abramovich, funded with the fruits of the fortunes he grasped buying vast, previously nationalised oil assets cut-price, in former president Boris Yeltsin's privatisation sell-off. The money Abramovich has poured into Chelsea, in loans, to deliver him trophies since he bought the club from Ken Bates in 2003 nudged £1bn in 2012-13, at £984m. Neither Uefa's financial fair play rules nor the promise to have the club breaking even stemmed further spending; Chelsea's loss was £56m, and Abramovich then sanctioned since June around £50m, net, on buying more top-class overseas players.

EVERTON

Accounts for the year to 31 May 2013

Ownership: Shares in the Everton Football Club Company Limited are owned by: Bill Kenwright 25%; Jon Woods 19%; Robert Earl (resident of Florida) 23%

Turnover: 9th in league, £86m (up from £81m in 2012)

Gate and programme sales: £17m

TV and broadcasting: £56m

Sponsorship, advertising and merchandise: £8m

Catering & other commercial: £6m

Wage bill: 10th highest, £63m (same as 2012)

Wages as proportion of turnover: 73%

Profit before tax: £2m (after loss of £9m in 2012)

Net debt: £45m

Interest payable: £4m

Highest paid director: No directors were paid; chief executive Robert Elstone is not a director

The state it's in: Finishing sixth, with the 10th-highest wage bill, Everton were seen as manager David Moyes's organisational achievement. But making their money stretch, Everton appear to be well run, by chairman and 25% owner Bill Kenwright, and chief executive Robert Elstone. Kenwright has proven himself a more formidable deal-maker than his air of bonhomie superficially suggests, and appointing Roberto Martínez to replace Moyes has worked out rather better than Moyes's own career move. Everton have revealed yet another new stadium plan this week, hoping for local authority support like Manchester City had for theirs, without which they cannot seriously compete with the richest clubs.

The state it's in: When Rene Meulensteen was sacked as manager after just two months and replaced by Felix Magath in February, his immediate shell-shocked reflection was that Fulham were "freaking out" about the prospect of relegation. The accounts reveal why. In the Premier League, the club the US automotive magnate Shahid Khan bought in the summer was shaped under Mohamed Al Fayed over 16 years into a tidy operation. Yet the club warns of relegation, in the accounts, as its "main commercial risk," saying: "Revenues would fall in the next two years, to a level which would not finance ongoing contractual commitments."

LIVERPOOL

Accounts for the year to 31 May 2013

Ownership: Fenway Sports Group, registered in the USA, of which John W Henry is the principal shareholder.

The state it's in: Clearly and steadily reviving under the ownership of John Henry's Boston-based Fenway Sports Group, following the shambolic tenure of Tom Hicks and George Gillett. FSG, having cleared the Hicks and Gillett takeover debt, are now borrowing from banks to reballast the club – losing £50m remains significant – and the Anfield stadium expansion. They have, though, put significant money in, £69m in an interest-free loan. Liverpool still spent a net £53m after the date of these accounts on the likes of Luis Alberto, Iago Aspas, Tiago Ilori and Mamadou Sakho (injured), who have not featured greatly in the thrilling title effort.

The state it's in: The most spectacular funding and overhaul of a club in English football history. These accounts show the investment from Sheikh Mansour bin Zayed Al Nahyan, the senior member of oil-rich Abu Dhabi's ruling family, at £999,616,000, almost £1bn, in just five years since he bought financially blighted City from Thaksin Shinawatra. City have always said they will comply with financial fair play, despite headline £153m 2011-13 losses. City still spent a net £84m after June 2013, according to their accounts, on players including Fernandinho, Jesús Navas, Álvaro Negredo, Stevan Jovetic and Martín Demichelis.

MANCHESTER UNITED

Accounts for Manchester United Plc, for the year to 30 June 2013

Ownership: Owned by the Glazer family via Red Football LLC, a company registered in the low tax state of Nevada, USA, United is now registered in the Cayman Islands tax haven and listed on the New York Stock Exchange.

Turnover: 1st in league, £363m (up from £320m in 2012)

Gate and matchday income: £109m

TV and broadcasting: £102m

Commercial activities: £153m

Wage bill: 2nd highest, £181m (up from £162m in 2012)

Wages as proportion of turnover: 50%

Loss before tax: £9m (following £5m loss in 2012)

Net Debts: £295m

Interest and other finance costs: £72m

Highest Paid Director: £1.327m unnamed (David Gill was the chief executive during the year before resigning)

The state it's in: The blurb delivering these accounts is sprinkled with hubris now, hailing a league championship, record shirt sponsorship by Chevrolet, 34m Facebook followers and other triumphs. "We are delighted to have David Moyes lead our football team into a new and exciting chapter," United stated. They will be affected by the failure to qualify for the Champions League and the cost of Moyes' sacking. The Glazers' economics are now well understood; income driven up by selling multiple sponsorships, while their 2005 debt-loading takeover has cost United almost £700m in interest and fees. Yet £389m of their debt still skulks on United.

The state it's in: The year the Mike Ashley revival turned dour, Alan Pardew's team finishing 16th, after the excitements of fifth in 2011-12. The same facts and figures can be viewed differently by fans: sound financial management, clearly a priority now, can look like lack of ambition if few players are signed. Ashley has invested significantly in a club previously in debt under owners who made personal fortunes selling to him. But in 2012-13 £11m went to reduce Ashley's interest-free loans, to £129m, and his company, Sports Direct, pays nothing for ubiquitous advertising. This, and the Wonga sponsorship, is prompting Geordie disillusionment again.

The state it's in: A stable, financially well-managed club looks like this, with owners, Delia Smith and publisher husband Michael Wynn Jones, who are fans – until such a club is relegated. The financial chasm between the Premier League and Football League means relegation is a multi-million pound trauma, even with £59m parachute payments to relegated clubs over four years. Norwich have worked hard to nurture fans' loyalty, on their Delia catering and other businesses, but memories are raw of relegations to League One after their 2004-05 Premier League season. Hence last month's sacking of Chris Hughton, and appointment of Neil Adams, in a white-knuckle effort to stay up.

The state it's in: In a league generally more steadily run these days, QPR under owners Tony Fernandes and his associates feels like an overspending throwback. Loftus Road's 18,000 capacity will always struggle to support a Premier League-sized wage bill, but after promotion under Neil Warnock in 2011, Fernandes sanctioned huge expenditure for new manager Mark Hughes in 2012, then Harry Redknapp in January 2013, which did not stave off relegation. The result is the £65m loss, £110m loaned by Fernandes and partners, with the club in the Championship and a new stadium still at the early planning stage.

READING

Accounts for the year to June 30 2013

Ownership: Owned 51% by Anton Zingarevich via a company based in Gibraltar (tax haven); 49% by John Madejski.

Turnover: 19th in league, £59m (up from £15m in 2012)

Gate receipts: £9m

Commercial Income: £5m

Media and Broadcasting: £44m

Rugby and other: £1m

Wage Bill: 19th highest, £46m (up from £27m in 2012)

Wages as Proportion of Turnover: 78%

Loss before Tax: £2m (reduced from £12m in 2012)

Net Debt: £38m

Interest payable: £0.6m

Highest Paid Director: Not disclosed

State it's in: Back following relegation under the reluctant control of Auto Trader magnate Sir John Madejski, after the planned takeover by Anton Zingarevich, son of a Russian billionaire, was not completed. Zingarevich did provide £19m loans to Reading, via his Gibraltar-registered company, and bought 51% of the club in May 2012, but never fulfilled the agreement to buy the other 49%. Zingarevich has since withdrawn from involvement in Reading and Madejski is looking for another buyer, whom he says must have "deep pockets," to bear the financial cost of supporting a club at the yo-yo level of Reading.

The state it's in: The stand-out figure in these unsurprisingly sensible-looking accounts is the £2.129m salary paid to the parent company's sole director, Nicola Cortese. In a sport marked by vast sums paid to chief executives, this was the highest in 2012-13. Cortese, unhappy with some plans of Saints' owner Katharina Liebherr, resigned in January despite reportedly being offered a further huge salary. Liebherr, whose father, Markus, invested in Saints' rebuilding, has since populated the board, including appointing the Canada ice hockey coach, Ralph Kreuger, as chairman. He has promised to maintain "the Southampton way" of running the club sustainably, and said Liebherr is not planning to sell.

STOKE CITY

Accounts for the year to 31 May 2013

Ownership: Owned by bet365 Group, the online gambling company controlled by Denise Coates, daughter of chairman, Peter, and family.

The state it's in: In the top league for the sixth season in a row, yet still financially reliant on the owners, chairman Peter Coates and his family. Lifelong Stoke fans and residents, they own the club via their online gambling business, bet365, which makes huge money from the country's betting explosion – taking £19bn bets in 2012-13, making £179m profit. That subsidises spending on Stoke, whose loss of £31m was principally due to the wage bill, at 90% of income, and further investment in players, including Jack Butland and Charlie Adam, principally funded by £18m from the owners. Their loans, by the financial year end, were £42m.

SUNDERLAND

Accounts for the year to 31 July 2013

Ownership: Owned by the American Ellis Short via Drumaville, a company registered in Jersey

The state it's in: After the narrow escape from relegation then turmoil under Paolo Di Canio's management, relegation this season is no less painful a prospect for Sunderland than it would have been last year. The club still made a significant loss, £13m, although it was reduced from the year before and efforts are clearly being made to bring the finances into shape. Ellis Short, the US private equity investor who bought the club from the original Irish investors in the Jersey-registered Drumaville consortium, was repaid £28m of his loans, while the club's bank overdraft increased by that amount, to £39m.

The state it's in: Widely regarded as a model club, including by the Premier League's chief executive, Richard Scudamore, who said their ownership, with 20% held by the supporters trust and a fan elected on the board, is ideal. Swansea made a large profit principally from selling Joe Allen to Liverpool and Scott Sinclair to Manchester City – yet the wage bill jumped 40%, to £49m. This was the year the directors awarded the owners a handsome £2m in dividends; it was generally accepted by Swans fans, given the fairytale journey from financial ruin in 2001 which these owners, mostly local men, have effected.

TOTTENHAM HOTSPUR

Accounts for the year to 30 June 2013

Ownership: Enic International Limited, registered in the Bahamas (tax haven), owns 85% of Spurs. Joe Lewis, resident in the Bahamas, has the controlling, 70.6% ownership of Enic, with chairman Daniel Levy and family owning the other 29.4%.

Turnover: 6th in league, £147m (up from £144m in 2012)

Match receipts: £33m

TV and media: £57m

All commercial activities: £57m

Wage bill: 6th highest, £96m (up from £90m in 2012)

Wages as proportion of turnover: 65%

Profit before tax: £4m (up from £7m loss in 2012)

Net debt: £55m

Interest payable: £8m

Highest paid director: £1.658m paid to Daniel Levy

The state it's in: There is a sense that Daniel Levy's managerial sackings, of Harry Redknapp in 2012, André Villas-Boas in December, and next, almost certainly, Tim Sherwood, are displacement activities for the new stadium Spurs have been hoping to build for years. They finished fourth in 2012 under Redknapp, fifth last season under Villas-Boas, and currently sit comfortably sixth this season under Sherwood. There, for all Levy's impatience, is where they appear to belong, given the Premier League's sixth-highest income at White Hart Lane, which pays for the sixth-highest wage bill. Levy must rue the way Spurs spent the once-in-a-history £86m for Gareth Bale last summer.

The State it's in: Exactly what is expected at the Hawthorns; a tightly run, financially healthy club, no debt, makes a profit, tries to put together the best possible team without running reckless gambles. Yet the relative success of this method, with last season's eighth place under Steve Clarke, following 11th and 10th under Roy Hodgson, has somewhat stalled. When Clarke was sacked in December the club complained of his 20% win rate in 2013 despite "substantial investment in the first team squad". That amounted to £7.5m spent net on players in the summer, including Victor Anichebe, although the wage bill jumped to £54m.

The state it's in: The agreement by West Ham's owners, the pornography magnates David Gold and David Sullivan, secured by the relentless negotiating of Karren Brady, to occupy the Olympic stadium from 2016 is one of the most advantageous deals ever struck in the history of football. While Everton, Tottenham, Liverpool, Chelsea and others fret over the cost and logistics of expanding or building new stadiums, West Ham will move into the Premier League's third-biggest stadium, built originally with £500m public money, whose £150m conversion for them will be almost entirely public money too. This, Brady says eagerly in the accounts, "offers enormous commercial and brand opportunities."

The state it's in: Retail multi-millionaire Dave Whelan's club finally dropped out of the Premier League in 2013 with the FA Cup victory over Manchester City as a delirious farewell. Whelan, who spent £25m building the DW stadium,and wrote off the £48m cost of funding Wigan from the bottom division to the top, says that unlike other Championship clubs, he supports financial fair play rules. Whelan states in these accounts that the release of several first-team players after relegation, and selling Arouna Koné and James McCarthy to former manager Roberto Martínez at Everton, means "relegation has not affected our financial objective to break even."